2023-03-31-accounts

Charity number: 1197442

EATING MATTERS

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2023

EATING MATTERS

CONTENTS

	Page
Reference and administrative details of the charity, its Trustees and advisers	1
Trustees' report	2 - 9
Independent examiner's report	10 - 11
Statement of financial activities	12
Balance sheet	13
Notes to the financial statements	14 - 22

EATING MATTERS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 31 MARCH 2023

Trustees

Helen Waters, Chair (appointed 11 January 2022) Rosemary Thomas, Trustee (appointed 11 January 2022) Kathryn Griffiths, Trustee (appointed 11 January 2022) Rosemary Varley, Trustee (appointed 11 January 2022) Imogen Brown, Treasurer (appointed 11 January 2022) - Marrya Ben Gharbia, Trustee (appointed 22 November 2022)

Charity registered number 1197442 Principal office Chalk Hill Cottage 19 Rosary Road Norwich Norfolk NR1 1SZ Chief executive officer Yolande Russell Accountants MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ Bankers Nationwide Building Society Kings Park Road Moulton Park Northampton NN3 6NW Lloyds Bank Plc 25 Gresham Street London EC2V 7HN Virgin Money Jubilee House Gosforth Newcastle upon Tyne NE3 4PL

Page 1

EATING MATTERS

TRUSTEES' REPORT FOR THE PERIOD ENDED 31 MARCH 2023

The Trustees present their annual report together with the financial statements of Eating Matters for the period 11 January 2022 to 31 March 2023.

Structure, governance and management

a. Constitution

The principal object of the charity is to provide specialist services for people with eating disorders. This includes one to one therapeutic counselling and psychoeducation for people of all ages, including their families/carers where appropriate.

The organisation was established in 1979 as Anorexia Family Aid. The name was changed to Eating Disorders Association (Norfolk) under a Trust Deed dated 28 June 1991 and was registered as a charity on 23 August 1991 (charity number 1003974). The charity's name was formally registered as "Eating Matters" with the Charity Commission on 24 March 2017. The charity structure changed from a Trust to a Charitable Incorporated Organisation (CIO) on 11 January 2022 with the new registration number 1197442. The charity name and the objects of the charity remain the same as do most of the Trustees.

b. Methods of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co opted under the terms of the governing document.

The charity's constitution stipulates that Eating Matters have a Trustee board of up to 10 members, with a minimum of 4. The Board meets regularly and is responsible for the strategic direction and policy of the charity.

The skills represented by our existing Board of Trustees includes; retired NHS Contracts Manager including commissioning of eating disorder services; retired NHS Commissioner dealing with associated service developments and performance management; a service user representative; former NHS regional chair, Appointments Commissioner and chair of the General Social Care Council; a trainee accountant; and a medical student. Our Trustees are DBS checked every 3 years and have Enhanced Disclosure.

The Trustees recognise that to enhance the work of the charity, it is essential that the Board of Trustees is diverse both in terms of personal background and skills mix. The Trustees were pleased to welcome a new member to the Board during the year. The Board membership is actively reviewed to promote diversity and widen the range of skills amongst its members. Trustees are required to sign a Code of Conduct and declare any conflict of interest. The appointment and position of Trustees is reviewed every three years.

c. Organisational structure and decision-making policies

The Trustees meet at least 6 times per year and attend additional meetings as and when required. There is regular contact between Trustees and the senior management team to whom routine operational and financial decisions are delegated.

During 2022/23, Trustees have continued to meet regularly either in person or via Zoom.

The Trustees and senior management usually organise “Away Days” or an AGM at least annually to maintain contact with the operational staff and stakeholders and to involve them in information gathering and decision making to support Eating Matters 5 year strategic plan. An AGM was held on 12 October 2022.

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EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

Structure, governance and management (continued)

d. Policies adopted for the induction and training of Trustees

Prior to appointment to the Board, potential new Trustees are invited to spend a day with the CEO to understand how the organisation operates and to familiarise themselves with the functions of the charity.

Additionally, new Trustees are invited to attend meetings with the CEO covering:

• the obligations of a charity Trustee

• the main documents which set out the operational framework for the charity including the Trust deed

• resourcing and the current financial position as set out in the latest published accounts

• future plans and objectives

Information is provided, drawing from the various Charity Commission publications signposted through the Commission's guide "the Essential Trustee", together with other relevant publications and is distributed to new Trustees together with a copy of the governing document.

Training and literature can be provided by Voluntary Norfolk or NCVO if required which includes:

• understanding the role of a Trustee

• preparing for the role of a Trustee

• challenges and barriers to being an effective Trustee

• questioning skills

• chairing skills

e. Risk management

The Trustees review incidents and complaints at every meeting and compliments every three months.

The CEO and Trustees conduct ongoing reviews of the major risks to which the charity may be exposed. The risk register and RAG rating is reviewed quarterly.

Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre, together with the continuing implementation of the ethical framework for good practice in counselling and psychotherapy, as advocated by the British Association for Counselling and Psychotherapy, so as to ensure a consistent quality of delivery for all operational aspects of the charity.

These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity and are reflective of practice in partnership organisations including the NHS.

Eating Matters continues to build on its strategy for developing funding streams and community fund raising to prevent complete reliance on statutory funding that could pose a serious risk to the charity.

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EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

Objectives and activities

a. Policies and objectives

Eating Matters provides counselling for people suffering with mild to moderate eating disorder in the community, with an emphasis on early intervention. Our team of specialist therapists and counsellors offer a range of psychological approaches. Our centre in the heart of Norwich and our satellite bases in rural Norfolk and Waveney provide a welcoming, safe, non judgemental environment.

The Association's objects and principal activities, in Norfolk generally and Norwich in particular, are to:

• provide - in a safe environment - professional, confidential help for people suffering from an eating disorder, (to include their family/carers where appropriate), including, but not limited to, Anorexia Nervosa, Bulimia Nervosa, Binge Eating Disorder, Other Specified Feeding or Eating Disorders and emotional over eating.

• empower users of the service to aid their own recovery by offering realistic choices, psychoeducation and ongoing support through counselling and goal setting to those suffering with eating disorders.

• provide support with the aim of avoiding relapse for people suffering from long term chronic eating disorders.

• raise awareness, inform and educate people and organisations, including in the educational sector, about the effects of eating disorders.

Eating Matters regards all identifiable personal information relating to individuals as confidential and will implement and maintain policies to ensure compliance with the General Data Protection Regulation, Human Rights Act and confidentiality. Eating Matters will implement controls for the appropriate sharing of client information with other agencies, particularly in relation to the safeguarding of vulnerable adults and children. The organisation adheres to all policies and quality standards required for NHS working including safeguarding of vulnerable adults and children.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

Strategies employed to assist the charity to meet these objectives include providing a range of services that are reflective of relevant quality standards and which address the potential problems related to eating disorders and the ongoing issues emanating from them. The primary focus is to address eating disorders to alleviate long term medical, social and financial dependencies. Eating Matters works closely with NHS eating disorder services and GP practices in the county to ensure service user safety and improvement to services.

Eating Matters website is user friendly making self-referrals to our service easy and information leaflets are available upon request.

To keep up with the growing demand for our service and to reach those in more rural parts of the county, we have counsellors based in North Norfolk, West Norfolk, South Norfolk and the Waveney area, in addition to our base in Norwich.

Our top priorities this coming year are to secure realistic NHS funding for the services we have long provided to children, reduce waiting times, and to work in partnership towards pathway improvement.

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EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

Objectives and activities (continued)

c. Main activities undertaken to further the charity's purposes for the public benefit

The main activities undertaken to further the charity's purposes for public benefit are set below.

The Trustees have paid due regard to Charity Commission guidance on public benefit in deciding what activities the charity should undertake.

Achievements and performance

a. Review of activities

Eating Matters continues to be the only low-cost specialist service in Norfolk providing 1:1 counselling services for people age 11+ with mild to moderate eating disorders. During the financial period we have worked closely with specialist services including GP’s, Norfolk Community Eating Disorder Service (NCEDS), Central Norfolk Child & Adolescent Eating Disorder Service (CEN-CAEDS) and Mental Health services to ensure clients are accessing the correct service to aid their recovery and keep them safe. We continue to work with clients who present with co-morbidity issues including anxiety, depression, trauma and gender dysphoria. We have seen a rise in individuals who are neurodiverse and struggling with eating issues.

Eating disorders became even more pronounced and prevalent during and following the Covid-19 pandemic. Eating disorders can affect people from all walks of life, no matter their age, gender, or ethnicity. In 2020 there was a 66% increase in eating disorder hospital admissions. Awareness of eating disorders and their devastating impact is fundamental if we are to reduce and encourage help-seeking at an early stage, reduce stigma, and improve access to services.

We have settled into our premises and celebrated our first anniversary at Chalk Hill Cottage in June 2022. Our centre is open six days a week including Saturday mornings and some early evenings enabling us to offer some after school/work appointments. Counselling sessions are usually held on a weekly basis and last for an hour. On average we offer between 12 and 20 counselling sessions to aid recovery. The ending of counselling is mutually agreed between the individual and their counsellor as a planned ending is important for recovery. Most of our client meetings have now returned to face to face; we will however continue with a hybrid service which includes the offer of Zoom and telephone counselling for those who express this as a preference or for those who maybe geographically challenged. 777 individuals were referred to our service during the financial period, either by health professionals because they do not meet the criteria for tier 3 services, or self referrals. Although this is a decrease in the unprecedented numbers of referrals seen in the previous financial year, referrals are still significantly higher than pre Covid-19 and have been more appropriate for acceptance into service. Our counsellors assessed 495 people for service and held a total of 6,615 1:1 counselling sessions.

As always, our staff and counsellors have worked hard this year to keep services running and to keep up with the demand. We have 29 fully qualified sessional counsellors working with Eating Matters clients and we have supported 5 student counsellors with placement hours as part of their counselling degree or Masters. We successfully recruited 2 additional counsellors to work with children and young people with the main aim being to reduce waiting times. Waiting times have reduced for both adults and children for the first time since June 2021. Our Counsellors are supported by 4 part time office staff; the CEO, Operations Manager and 2 Office Administrators.

We continued to receive funding to support our adult services from Norfolk and Waveney Integrated Care Board with contracts agreed until April 2028. The contracted funding supports adults referred to us by Norfolk and Waveney GPs and the Norfolk Community Eating Disorder which are approximately 40% of our adult referrals. We have been in talks with Commissioners regarding contracted funding for the support we provide for NHS referrals for under 18’s; financial support has not been received this year with contracts expected to go to procurement in 2023.

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EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

Achievements and performance (continued)

We have received funding from local Charitable Trusts to engage the support of a dietitian to work with people while they are on our waiting list or to work alongside their counselling sessions. Registered dietitians have an important role in eating disorder treatment & complements our existing work. 1 or 2 sessions available through Eating Matters will help a client to understand their eating disorder, challenge beliefs around food and body image, re-educate on nutrition and challenge abnormal behaviours, particularly those that are dangerous and life threatening. The dietitian has over 25 years of experience of working with people with eating disorders, we have previously referred people to her private practice to support our work. Funding has supported those who are in need and unable to afford private consultation.

We were chosen by two local businesses and a University Student Society as their charity of the year. All 3 organisations have held events or raised funding for Eating Matters for which we are grateful.

Fundraisers and donors have raised £3,886 through Justgiving sponsored events and one-off payments.

This funding together with funding from legacies, Charitable Trusts, individuals, and charitable activities has allowed Eating Matters to continue to grow its service to try and meet the demand of the community.

Eating Matters continues to be a member of the Sir Norman Lamb Coalition for young people and with other VCSE mental health services in the county we are working together to develop better access to services.

We are working with Commissioners and eating disorder stakeholders in Norfolk & Waveney to improve services for people with eating disorders and disordered eating in the county including a single point of access; ARFID pathway and eating disorder training for professionals.

Eating Matters held their AGM on 12 October 2022. Stakeholders were invited along to meet staff, Trustees, counsellors and volunteers at their new premises; to learn more about the work of Eating Matters; to raise awareness of eating disorders and disordered eating; and to establish future objectives.

Future strategy for Eating Matters includes ensuring we have adequate resources and funding to meet the demands on our services; reduce waiting times for services users; help improve eating disorder services locally.

b. Future Developments

The Trustees and staff of the charity remain committed to meeting the growing demand of people with eating disorders in Norfolk. People with eating disorders have better recovery rates and a reduced risk of relapse when they receive early intervention in eating disorder services.

The charity has been working with NHS stakeholders on a Pathway Improvement Group and is committed to ensuring that the clients referred or self-refer to us receive the best care.

The Trustees are committed to securing contracted NHS funding for children and will express an interest in the provision of services once the contract is advertised for procurement. We will continue to pursue other funding streams to maintain and develop the services we provide to those who self-refer.

Eating Matters will continue to preserve autonomy while developing services to meet the needs of the community. We will continue to adapt to meet the challenges of a growing service through redesign of services and/or delivery, increasing capacity where possible and joint working with other eating disorder and mental health services. The Trustees and management team are committed to working towards developing income to meet the charity objectives and strategic plan with early intervention being at the forefront of our service.

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EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

Financial review

a. Going concern

Following appropriate enquiries and analysis, the Trustees have positive expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

We have guaranteed funding from statutory services to help support adult NHS referrals for the next financial period and following a successful year of fund raising we have a surplus of £61,626 which will help to fund children and young people’s services.

Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

b. Reserves policy

The Trustees have assessed the financial status of the charity and determined that a designated reserve of £150,000 will be provided for. This sum is held in the event of the charity dissolution to address all outstanding liabilities of the charity, including staff salaries, and concluding counselling sessions or sourcing alternative support for clients from other providers in Norfolk.

General funds of £114,602, being unrestricted funds less those that are designated or invested in fixed assets, represent the free reserves of the charity. The Trustees consider that this level of free reserves is suitable for the current situation whereby, as noted overleaf, NHS funding is not secure.

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EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

c. Principal funding

Eating Matters is extremely grateful to its supporters, several of which support us on a regular basis. The Trustees would like to thank the Trusts, individuals and service users who have made donations to the charity or completed a sponsored event, and include the following:

Sir Norman Lamb Mental Health & Wellbeing Fund D C Moncrieff Charitable Trust The Lord Belstaff Charitable Trust Wychwood Charitable Trust David Lister Charitable Trust Laura Elizabeth Stuart Memorial Trust Aquarius Charitable Foundation The Barratt Family Charitable Trust Love Norfolk 2022 National Lottery Community Fund The Leigh Trust Bank of England Paul Bassham Charitable Trust R.C. Snelling Charitable Trust Geoffrey Watling Charitable Trust The Educational Foundation of Alderman John Norman The Nigel Bertram Charitable Trust Saracen's Norfolk Fund The Kate Walker Charitable Trust Foundation of Joanna Scott Rose Berney Memorial Fund Anne French Memorial Trust Timothy Colman Charitable Trust The Charles Littlewood Trust Lord Cozens Hardy Trust Asda Foundation Ellerdale Charitable Trust Duncan Baker Marathon Challenge Fund Hethersett Woodside Primary & Nursery School Brenda Hopkins Penguin Challenge Event UEA Ballet Club - Love your Leo Campaign Birketts LLP Norwich

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EATING MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles of the Charities SORP (FRS 102);

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Imogen Brown Treasurer

Date: 14 June 2023

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EATING MATTERS

INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 MARCH 2023

Independent examiner's report to the Trustees of Eating Matters ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the period ended 31 March 2023.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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EATING MATTERS

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed: Alice Lynch BSc ACA DChA

Dated: 23 June 2023

MA Partners LLP

Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ

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EATING MATTERS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2023

Note Income from: Donations and legacies 2 Charitable activities 3 Investments 4 Total income Expenditure on: Raising funds Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds: Net movement in funds Total funds carried forward	Unrestricted funds 2023 £ 272,732 - 1,635 274,367 - - - 274,367 274,367 274,367	Restricted funds 2023 £ 297,197 146,777 - 443,974 12,730 369,618 382,348 61,626 61,626 61,626	Total funds 2023 £ 569,929 146,777 1,635
			718,341
			12,730 369,618
			382,348
			335,993
			335,993
			335,993

The Statement of financial activities includes all gains and losses recognised in the period.

The notes on pages 14 to 22 form part of these financial statements.

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EATING MATTERS

BALANCE SHEET AS AT 31 MARCH 2023

Note Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 13 Unrestricted funds 13 Total funds	16,827 312,198 329,025 (2,797)	2023 £ 9,765
		9,765 326,228
		335,993
		335,993
		61,626 274,367
		335,993

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Imogen Brown Treasurer

Date: 14 June 2023

The notes on pages 14 to 22 form part of these financial statements.

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Eating Matters meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

1.2 Going concern

Following appropriate enquiries and analysis, the Trustees have positive expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

1.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.5 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures and fittings - 25% reducing balance Computer equipment - 25% reducing balance

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial activities.

1.6 Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

1.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.9 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.10 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the period.

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. Income from donations and legacies

Unrestricted funds 2023 £ Donations from trusts, individuals and clients 48,651 Transfer from Eating Matters 224,081 272,732	Restricted funds 2023 £ 39,900 257,297 297,197	Total funds 2023 £ 88,551 481,378
		569,929

On 1 April 2022 the entire assets, liabilities and operations of Eating Matters (Registered Charity 1003974) transferred to Eating Matters CIO for £nil consideration. The fair value of assets and liabilities received of £481,378 is recognised within income. From 1 April 2022 the operations have been carried out by Eating Matters CIO.

3. Income from charitable activities

	Restricted	Total
	funds	funds
	2023	2023
	£	£
NHS income	146,777	146,777

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

4. Investment income

	Unrestricted	Total
	funds	funds
	2023	2023
	£	£
Interest	1,635	1,635

5. Analysis of expenditure on charitable activities Summary by fund type

	Restricted
	funds	Total
	2023	2023
	£	£
Charitable activities	369,618	369,618

6. Analysis of expenditure by activities

	Activities
	undertaken	Support	Total
	directly	costs	funds
	2023	2023	2023
	£	£	£
Charitable activities	260,389	109,229	369,618

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs Counsellors Staff training Supervision Volunteer expenses Analysis of support costs Staff costs Depreciation Premises costs Professional fees General office costs Insurance Rent and room hire Sundry expenses Travel Governance costs	Total funds 2023 £ 49,096 197,382 4,347 6,275 3,289
	260,389
	Total funds 2023 £ 38,847 2,916 12,736 4,408 7,210 1,790 26,392 1,801 1,604 11,525
	109,229

7. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £1,620.

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

8. Staff costs

Wages and salaries Social security costs Contribution to defined contribution pension schemes	2023 £ 92,111 3,182 2,362
	97,655

The average number of persons employed by the charity during the period was as follows:

	2023
	No.
Management and administration	4

No employee received remuneration amounting to more than £60,000 in the period.

The employee benefits received by the charity's key management during the period, including employer's national insurance contributions and employer's pension contributions, amounted to £48,559.

9. Trustees' remuneration and expenses

During the period, no Trustees received any remuneration or other benefits.

During the period ended 31 March 2023, no Trustee expenses have been incurred.

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

10. Tangible fixed assets

Cost or valuation Additions At 31 March 2023 Depreciation Charge for the period At 31 March 2023 Net book value At 31 March 2023 11. Debtors Due within one year Other debtors Prepayments and accrued income 12. Creditors: Amounts falling due within one year Trade creditors Accruals and deferred income	Fixtures and fittings £ 7,018 7,018 1,637 1,637 5,381	Computer equipment £ 5,663 5,663 1,279 1,279 4,384	Total £ 12,681
			12,681
			2,916
			2,916
			9,765
			2023 £ 9,200 7,627 16,827 2023 £ 757 2,040 2,797

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

13. Statement of funds

Statement of funds
Statement of funds - current period Unrestricted funds Designated funds Contingency fund General funds General funds Total Unrestricted funds Restricted funds Services to Adults - NHS Services to Young People Dietitian services Face to face counselling in South Norfolk Total of funds	Income £ Expenditure £ 150,000 - 124,367 - 274,367 - 175,444 (146,777) 260,030 (235,571) 3,500 - 5,000 - 443,974 (382,348) 718,341 (382,348)	Balance at 31 March 2023 £ 150,000
		124,367
		274,367
		28,667 24,459 3,500 5,000
		61,626
		335,993

Designated fund

The Trustees of the charity have carefully considered the potential liabilities which may face the charity in the eventuality of a winding up and have established a designated fund to ensure that all debts and liabilities can be discharged and, due to the nature of the work conducted, overheads are covered for a realistic period of time to seek other services for clients.

Restricted funds

Services to Adults - NHS: Commissioned by the NHS Norfolk & Waveney Integrated Care Board (ICB) to provide a therapeutic counselling service for adults in Norfolk affected by a mild to moderate eating disorder.

Services to Young People: To provide an early intervention counselling service for children and young people in Norfolk up to the age of 25 suffering from an eating disorder.

Dietitian Services: To provide dietetics support to those in service or our waiting list whose recovery would benefit from this input.

Face to face counselling in South Norfolk: To reintroduce face to face counselling for those living in South Norfolk

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EATING MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023

14. Summary of funds

Summary of funds - current period

Designated funds General funds Restricted funds	Income £ Expenditure £ 150,000 - 124,367 - 443,974 (382,348) 718,341 (382,348)	Balance at 31 March 2023 £ 150,000 124,367 61,626
		335,993

15. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted funds 2023 £ Tangible fixed assets 9,765 Current assets 264,602 Creditors due within one year - Total 274,367	Restricted funds 2023 £ - 64,423 (2,797) 61,626	Total funds 2023 £ 9,765 329,025 (2,797)
		335,993

16. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The pension cost charge represents contributions payable by the charity to the fund and amounted to £2,362. Contributions of £421 were payable to the fund at the balance sheet date and are included in creditors.

17. Related party transactions

Eating Matters has not entered into any related party transaction during the period, nor are there any outstanding balances owing between related parties and the Eating Matters at 31 March 2023.

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